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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Decision types: Home responsibilities protection

Section 12(1) and paragraph 16 of Schedule 3 to the Social Security Act 1998; Article 12(1) and paragraph 16 of Schedule 3 to the Social Security (Northern Ireland) Order 1998 (SI 1998 No 1506)

Decisions about a person’s entitlement to home responsibilities protection are issued by the Caseworker Decision Making Team in HMRC’s National Insurance Contributions Office (NICO). Any appeals are prepared by NICO’s Complaints Appeals and Statutory Payments. They are dealt with through the Department for Work and Pensions’ (Great Britain) or the Department for Social Development’s (Northern Ireland) decision making and appeals process. Such appeals are heard by the Tribunals Service’s Social Entitlement Chamber (in Great Britain) or the Appeals Service in Northern Ireland.

Guidance about such decisions are not covered by the DANSP. For more guidance see NIPG518680.